Title : Effect of Board Monitoring with Political Connection Moderation on Audit Fee
Authors:
- Harymawan Faith
- Marcelina Sanjaya
Department : Accounting
Journal Name : Liquidity: Journal of Accounting and Management Research
Kinds of Journal : Sinta 4
Keywords : Board Monitoring, Political Connection, Audit Fee
Abstract:
This study aims to determine the relationship between board monitoring and audit fees with political connections as a moderating variable. This study uses 1,117 Observations Covering Companies listed on the Indonesia Stock Exchange in 2010-2018 Except Companies in the Banking, Financial Sectors and Companies that do not disclose audit fees in their reports. This study uses multiple linear regression through STATA 14.0 Software to Test Hypothes. This study found that the Board of Commissioners Monitoring and the Board of Directors Monitoring have a significant positive relationship on audit fees, the existence of political connections in the Company also gives a positive relationship on audit fees and strengths. Commissioners Monitoring and the Board of Directors Monitoring on Audit Fees. This study is expected to inform stakeholders regarding board monitoring and political connections in audit fees paid by compans.
For details : https://doi.org/10.32546/lq.v10i1.721
